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133682P.pdf   02/13/2015  Terri Running  v.  Joseph Miller
   U.S. Court of Appeals Case No:  13-3682
   Appeal from the Bankruptcy Appellate Panel for the Eighth Circuit   
   [PUBLISHED] [Gruender, Author, with Murphy and Smith, Circuit Judges] 
   Civil case - Bankruptcy. Debtor's payment for his annuity using funds from 
   his qualified individual retirement account was a rollover contribution 
   under 26 U.S.C. Sec. 408(d)(3) of the Internal Revenue Code, and the 
   annuity was therefore exempt from the bankruptcy estate under Section 
   522(b)(3)(C) of the Bankruptcy Code.